ANNEX II
Information on the use of auctioning revenues pursuant to Article 5
Table 1a: Revenues generated from auctioning of allowances in year X-1
1
Amount for the year X-1
2
1 000 Euros
1 000 in domestic currency, if applicable ( 1 )
Comments
(e.g. explain gaps, relevant national circumstances, changes since last reporting)
3
A
B
C
D
4
Total amount of revenues generated from auctioning of allowances (sum of rows 5 and 6)
Sum of B5+B6
Sum of C5+C6
5
Of which amount of revenues generated from auctioning of allowances pursuant to Article 10 of Directive 2003/87/EC
6
Of which amount of revenues generated from auctioning of allowances pursuant to Article 3d(1) or (2) of Directive 2003/87/EC
Notes:
( 1 )
An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
Table 1b: Use of revenues from auctioning of allowances in year X-1
1
Total amount disbursed in the year X-1
Of which amount disbursed in year X-1 and reported as committed in years before X-1
Total amount committed, but not disbursed, in the year X-1
Equivalent financial value used in the year X-1 ( 2 )
2
1 000 Euros
1 000 in domestic currency, if applicable ( 1 )
1 000 Euros
1 000 in domestic currency, if applicable ( 1 )
1 000 Euros
1 000 in domestic currency, if applicable ( 1 )
1 000 Euros
1 000 in domestic currency, if applicable ( 1 )
Comments
(e.g. explain gaps, relevant national circumstances, changes since last reporting)
3
A
B
C
D
E
F
G
H
I
J
4
Total amount of revenues from auctioning of allowances or equivalent financial value used for the purposes specified in paragraph 3 of Article 10, and Article 3d(4) of Directive 2003/87/EC
5
Of which amount of revenues from auctioning of allowances used for the purposes specified in Article 10(3) of Directive 2003/87/EC (if data are available for separate reporting)
6
Of which amount of revenues from auctioning of allowances used for the purposes specified in Article 3d(4) of Directive 2003/87/EC (if data are available for separate reporting)
Notation: x = reporting year
Notes:
( 1 )
An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
( 2 )
By reporting ‘equivalent financial value’, Member States report values which are representative for their spending in accordance with Articles 3d and 10 of Directive 2003/87/EC, and indicate that all values reported in Tables 2 to 6 also represent equivalent financial value.
Table 2: Use of revenues from auctioning of allowances for domestic and Union purposes pursuant to Articles 3d and 10 of Directive 2003/87/EC
1
Purpose for which revenues were used
Short description
Amount for year X-1
Status ( 2 )
Revenues pursuant to [ tick relevant column ]
Type of use ( 3 )
Financial instrument ( 4 )
Implementing Agency
Comments
2
e.g. programme, activity, action or project title
Including reference to online source of more detailed description, if available
1 000 Euros
1 000 Domestic Currency ( 1 )
Committed (but not disbursed)/ disbursed
Article 3d of Directive 2003/87/EC
Article 10 of Directive 2003/87/EC
Select type of use as outlined in Directive 2003/87/EC
To be selected: fiscal, financial support policy, domestic regulatory policy that leverage financial support, other
(e.g. responsible ministry)
e.g. explain gaps, qualitative information on specific uses if quantitative information is not available
3
A
B
C
D
E
F
G
H
I
J
K
4
5
(Add rows as necessary)
6
Total amount of revenues or equivalent financial value used
Sum of column C
Sum of column D
Notation: x = reporting year
Notes:
( 1 )
An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
( 2 )
Member States shall provide the definitions used for ‘commitment’ and ‘disbursement’ as part of their report. If part of the reported amount is committed and another part disbursed related to a specific programme/project, two separate rows should be used. If Member States are not able to distinguish between committed and disbursed amounts, the most appropriate category should be selected for the reported amounts. Consistent definitions should be used across the Tables.
Generally, ‘committed’ auction revenues are those which have been legally committed to be used for climate and energy purposes, but in some cases may not have yet been spent at the time of reporting. ‘Disbursed’ auction revenues are those which have been spent at the time of reporting. However, in some cases, ‘Commitment’ can refer to revenues that are only preliminarily planned to be used and ‘disbursement’ are those which have been transferred to a specific State Agency for a specific purpose or to a regional government.
( 3 )
Categories of uses mentioned in Article 10(3) of Directive 2003/87/EC as follows:
—
funding of research and development and demonstration projects for reducing emissions and for adaptation;
—
funding of initiatives within the framework of the European Strategic Energy Technology Plan and the European Technology Platforms;
—
development of renewable energies to meet the commitment of the Union;
—
development of other technologies contributing to the transition to a safe and sustainable low-carbon economy;
—
development of technologies that help meet the commitment of the Union to increase energy efficiency;
—
forestry sequestration in the Union;
—
environmentally safe capture and geological storage of CO 2 ;
—
encouragement of a shift to low-emission and public forms of transport;
—
financing of research and development in energy efficiency and clean technologies;
—
measures intended to increase energy efficiency and insulation or to provide financial support in order to address social aspects in lower and middle income house-holds;
—
coverage of administrative expenses of the management of the EU ETS;
—
promotion of skill formation and reallocation of labour in order to contribute to a just transition to a low carbon economy;
—
other reduction of greenhouse gas emissions;
—
adaptation to the impacts of climate change;
—
other domestic uses.
Categories mentioned in Article 3d(4) of Directive 2003/87/EC, but not specifically mentioned in Article 10(3) as follows:
—
funding of common projects to reduce greenhouse gas emissions from the aviation sector;
—
measures to avoid deforestation.
Member States shall avoid double counting of amounts in this Table. If a specific use fits to several types of uses, several types can be selected; however, the amount indicated is not to be multiplied but additional rows for types of uses are to be linked with one entry field for that amount.
( 4 )
Several categories can be selected if several financial instruments are relevant for the reported programme or project.
Table 3: Use of revenues from auctioning of allowances for international purposes
1
Amount committed in the year X-1 ( 2 )
Amount disbursed in the year X-1 ( 2 )
Comments
2
Use of revenues from auctioning of allowances or the equivalent in financial value for international purposes ( 3 )
1 000 Euros
1 000 Domestic currency, if applicable ( 1 )
1 000 Euros
1 000 Domestic currency, if applicable ( 1 )
e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information ( 3 )
3
A
B
C
D
E
F
G
4
Total amount used as specified under Articles 10(3) and 3d(4) of Directive 2003/87/EC for supporting third countries other than developing countries
■
5
Total amount used as specified under Articles 10(3) and 3d(4) of Directive 2003/87/EC for supporting developing countries
■
Notation: x = reporting year
Notes:
( 1 )
An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
( 2 )
Member States shall provide the definitions used for ‘commitment’ and ‘disbursement’ as part of their report. If part of the reported amount is committed and another part disbursed related to a specific programme/project, two separate rows should be used. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts. Consistent definitions should be used across the Tables.
( 3 )
Member States shall avoid double counting of amounts in this Table. If a specific use fits into several rows, the most appropriate one is to be chosen and the respective amount shall be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.
Table 4: Use of revenues from auctioning of allowances to support developing countries through multilateral channels pursuant to Articles 3d and 10 of Directive 2003/87/EC ( 1 ) ( 2 )
1
Amount for the year X-1
Status ( 4 )
Type of support ( 5 )
Financial instrument ( 6 )
Sector ( 7 )
Comments
2
1 000 Euros
1 000 Domestic Currency ( 3 )
to be selected: committed/ disbursed
to be selected: mitigation, adaptation, cross-cutting, other, information not available
to be selected: grant, concessional loan, non- concessional loan, equity, other, information not available
to be selected: energy, transport, industry, agriculture, forestry, water and sanitation, cross-cutting, other, information not available
e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information
3
A
B
C
D
E
F
G
H
I
4
Total amount for supporting developing countries through multilateral channels
Sum of Column B
Sum of Column C
■
5
of which used, if applicable, via multilateral funds
■
6
Global Energy Efficiency and Renewable Energy Fund (GEEREF) (Article 10(3)(a) of Directive 2003/87/EC)
■
7
Adaptation Fund under the UNFCCC (Article 10, paragraph 3(a) of Directive 2003/87/EC)
■
8
Special Climate Change Fund (SCCF) under the UNFCCC
■
9
Green Climate Fund under the UNFCCC
■
10
Least Developed Countries Fund
■
11
UNFCCC Trust Fund for Supplementary Activities
■
12
For multilateral support to REDD+ activities
■
13
Other multilateral climate-related funds (please specify)
■
14
of which used, if applicable, via multilateral financial institutions
■
15
Global Environmental Facility
■
16
World Bank ( 8 )
■
17
International Finance Corporation ( 8 )
■
18
African Development Bank ( 8 )
■
19
European Bank for Reconstruction and Development ( 8 )
■
20
Inter-American Development Bank ( 8 )
■
21
Other multilateral financial institutions or support programmes, please specify ( 8 )
■
Notation: x = reporting year
Notes:
( 1 )
Member States shall avoid double counting of amounts in this Table. If a specific use fits into several rows, the most appropriate one is to be chosen and the respective amount shall be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary
( 2 )
The notation key ‘information not available’ may be used if there is absolutely no information available for the respective cells.
( 3 )
An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
( 4 )
Information on the status shall be provided where available at disaggregate level. Member States should provide the definitions used for ‘commitment’ and disbursement’ as part of their report. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts.
( 5 )
To be reported if such information is available for multilateral fund or banks. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.
( 6 )
The appropriate financial instrument shall be chosen. Several categories should be selected if several financial instruments are relevant for the respective row. Mostly grants are provided to multilateral institutions and other categories may not frequently be applicable. However more categories are used to achieve consistency with reporting requirements for biennial reports under the UNFCCC. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.
( 7 )
Several applicable sectors can be selected. Member States may report sectoral distribution if such information is available. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.
( 8 )
Only financial support provided which is climate-specific as e.g. indicated by CDC DAC indicators should be entered in this Table.
Table 5: Use of revenues from auctioning of allowances pursuant to Articles 3d and 10 of Directive 2003/87/EC for bilateral or regional support to developing countries ( 1 ) ( 2 )
1
Programme, activity, action or project title
Recipient country/region
Amount for the year X-1
Status ( 4 )
Type of support ( 5 )
Sector ( 6 )
Financial instrument ( 7 )
Implementing Agency
Comments
2
1 000 Euros
1 000 Domestic currency ( 3 )
to be selected: Committed/ disbursed
to be selected: Mitigation, Adaptation, REDD+, Cross- cutting, Other, information not available
to be selected: energy, transport, industry, agriculture, forestry, water and sanitation, cross-cutting, other, information not available
to be selected: grant, concessional loan, non-concessional loan, equity, direct project investments, investment funds, fiscal support policies, financial support policies, other, information not available
e.g. government ministry
e.g. explain gaps, qualitative information on specific uses if quantitative information is not available and any other accompanying information
3
A
B
C
D
E
F
G
H
I
J
K
4
■
Choose an item.
Choose an item.
Choose an item.
Choose an item.
(Add rows as necessary)
5
Total amount for supporting developing countries through bilateral channels or regional support
Sum of Column D
Sum of Column D
■
Notation: x = reporting year
Notes:
( 1 )
Member States shall avoid double counting of amounts in this Table. If a specific use would fits into several rows, the most appropriate one shall be chosen and the respective amount shall be only entered once. Accompanying textual information could further explain such allocation decisions, if necessary.
( 2 )
The notation key ‘information not available’ may be used if there is absolutely no information available for the respective cells.
( 3 )
An average annual exchange rate for the year X-1 or the real exchange rate applied to the amount disbursed shall be used for the currency conversion.
( 4 )
Information on the status shall be provided at least in Table 3, and should be provided in this Table, where available at disaggregate level. If Member States are not able to distinguish between committed and disbursed amounts, the appropriate category should be selected for the reported amounts.
( 5 )
Only financial support provided which is climate-specific as e.g. indicated by OECD DAC indicators should be entered in this Table.
( 6 )
Several applicable sectors can be selected. Member States may report sectoral distribution if such information is available. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.
( 7 )
The appropriate financial instrument shall be chosen. Several categories can be selected if several financial instruments are relevant for the respective row. ‘Information not available’ should only be selected if there is absolutely no information available for the respective row.
Table 6: Complementary information on domestic use of revenues by type of spending the Member States may provide ( 1 )
Total amount disbursed in the year x-1
Total amount committed in the year x-1
Corresponding categories in Table 2
Comments
Amount of revenues used for the categories of spending set out below
1 000 Euros
1 000 in domestic currency, if applicable
1 000 Euros
1 000 in domestic currency, if applicable
Category in Table 2
Share of amount from the selected category in Table 2
1
2
3
4
5
6
Categories of spending:
—
1.
Direct support to mitigation in sectors covered by the EU ETS ( 2 ).
—
2.
Indirect support to mitigation in sectors covered by the EU ETS, e.g. innovation ( 3 ).
—
3.
Direct support to mitigation of domestic/ EU emissions in sectors not covered by the EU ETS ( 4 ).
—
4.
Indirect support to mitigation of domestic/ EU emissions in sectors not covered by the EU ETS, e.g. innovation ( 5 ).
—
5.
Compensation of carbon cost burden ( 6 ).
—
6.
Non-mitigation spending, e.g. adaptation ( 7 ).
Notes:
( 1 )
This Table is used for providing an additional breakdown of information on domestic spending, in accordance with categories commonly used in international comparisons. For types of uses covered by Articles 3d and 10 of Directive 2003/87/EC, amounts can overlap with amounts reported in Table 2.
( 2 )
Spending reported in this category could cover the share of spending relevant for ETS sectors reported under the following categories in Table 2:
(a)
development of renewable energies to meet the commitment of the Union;
(b)
development of other technologies contributing to the transition to a safe and sustainable low-carbon economy;
(c)
development of technologies that help meet the commitment of the Union to increase energy efficiency;
(d)
other reduction of greenhouse gas emissions;
(e)
funding of common projects to reduce greenhouse gas emissions from the aviation sector.
( 3 )
Spending reported in this category could cover the share of spending relevant for ETS sectors reported under the following categories in Table 2:
(a)
funding of research and development and demonstration projects for reducing emissions and for adaptation;
(b)
funding of initiatives within the framework of the European Strategic Energy Technology Plan and the European Technology Platforms;
(c)
environmentally safe capture and geological storage of CO 2 ;
(d)
financing of research and development in energy efficiency and clean technologies.
( 4 )
Spending reported in this category could cover the share of spending relevant for non-ETS sectors reported under the following categories in Table 2:
(a)
development of renewable energies to meet the commitment of the Union;
(b)
development of other technologies contributing to the transition to a safe and sustainable low-carbon economy;
(c)
development of technologies that help meet the commitment of the Union to increase energy efficiency;
(d)
forestry sequestration in the Union;
(e)
encouragement of a shift to low-emission and public forms of transport;
(f)
measures intended to increase energy efficiency and insulation or to provide financial support in order to address social aspects in lower and middle income house-holds;
(g)
other reduction of greenhouse gas emissions;
(h)
measures to avoid deforestation.
( 5 )
Spending reported in this category could cover the share of spending relevant for non-ETS sectors reported under the following categories in Table 2:
(a)
funding of research and development and demonstration projects for reducing emissions and for adaptation;
(b)
funding of initiatives within the framework of the European Strategic Energy Technology Plan and the European Technology Platforms;
(c)
financing of research and development in energy efficiency and clean technologies.
( 6 )
Spending reported in this category falls outside the scope of the purposes specified in Articles 10(3) and 3d(4) of Directive 2003/87/EC.
( 7 )
Spending reported in this category could cover spending reported under the following categories in Table 2:
(a)
coverage of administrative expenses of the management of the EU ETS;
(b)
adaptation to the impacts of climate change;
(c)
promotion of skill formation and reallocation of labour in order to contribute to a just transition to a low carbon economy;
(d)
other domestic uses.
